It is worth noting that the new national living wage is in fact a new tier of the national minimum wage for the over 25’s. This is not be confused with the living wage which is voluntary and concerns the basic cost of living.
The Department of Business, Innovation and Skills has issued guidance on the national minimum wage including the new national living wage. The guidance sets out eligibility for the national minimum wage, how to calculate it, working hours to which it applies and details about enforcement. You can read the full guide here.